Audio, video and computer magnetic recording tapes have a magnetic recording layer with its surface made highly smooth to provide improved sensitivity (particularly, high output in the high-frequency range). The transport properties of these tapes are adversely affected and their output varies due to variations in tension and other factors. Tap deformation or damage also occurs easily. To eliminate these defects, a magnetic recording tape has been proposed that has a back coating formed on a base on the other side of the magnetic recording layer. However, it frequently occurs that the conventional back coating is scraped, has an increased friction coefficient, or develops bends at the edges, and these defects are conspicuous when a thin base having good surface properties is used to make a magnetic tape whose total thickness is less than 20.mu.. Thus, the conventional back coating requires further improvements in quality.
When a magnetic recording (especially in a tape form) with a back coating formed to provide improved transport properties and durability is wound into a roll (tape form) or stacked in sheets, the pattern of unevenness of the surface of the back coating is transferred onto the surface of the magnetic recording layer to impair its surface characteristics, and hence the electromagnetic properties, especially the S/N characteristics, of the magnetic recording medium are deteriorated. To provide the back coating with good transport properties, which is regarded as one of the most important features of the back coating, the coating is often treated to provide a rough surface, and if the resulting magnetic medium is stored in the form of a tape roll or stacked in sheets, the unevenness of the surface of the back coating is transferred onto the surface of the magnetic layer, and this is a major cause of reduction in the S/N characteristics of the magnetic recording medium.